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Home Office Tax Deduction: New Rules for Employee Expenses.

This act temporarily changes how employees can deduct home office expenses. It allows these costs to be deducted directly from income, even if you don't itemize deductions. This aims to simplify tax filings for remote workers during a specific period.
Key points
You can deduct home office expenses, like business costs, directly from your income, without needing to itemize.
This deduction applies to expenses incurred between March 13, 2020, and December 31, 2021.
The deduction amount may be reduced for higher earners, above $200,000 for single filers and $400,000 for joint filers.
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Additional Information
Print number: 117_HR_3058
Sponsor: Rep. Morelle, Joseph D. [D-NY-25]
Process start date: 2021-05-07
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Summarized by: gemini-2.5-flash-preview-05-20
Source data: api.congress.gov
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OFFICIAL LEGAL TITLE

Home Office Deduction Act of 2021

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 117_HR_3058.

Which chamber initiated this legislation?

This legislation was initiated in the House of Representatives.

When did the legislative process begin?

The process officially started on 2021-05-07.

What are the main provisions?

Key points include:

  • You can deduct home office expenses, like business costs, directly from your income, without needing to itemize.
  • This deduction applies to expenses incurred between March 13, 2020, and December 31, 2021.
  • The deduction amount may be reduced for higher earners, above $200,000 for single filers and $400,000 for joint filers.
What is the specific legal status?

The current status is Expired.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

The primary sponsor is Rep. Morelle, Joseph D. [D-NY-25].

What is the latest detailed status?

The latest detailed status is: Referred to the House Committee on Ways and Means.

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-27.

CATEGORIES

Taxes Labor